430 CMR, § 5.10

Current through Register 1533, October 25, 2024
Section 5.10 - Reporting Requirements
(1) Each employee leasing company doing business in the Commonwealth shall register with the Department in accordance with the instructions printed on the forms issued by the Department.
(2) Each employing unit intending to contract with an employee leasing company for the supply of workers shall notify the Department at least 60 days prior to the next due date for the payment of unemployment insurance contributions. Such notice, signed by such employing unit, may be transmitted to the Department by the employee leasing corporation.
(3) Any employer which terminates a contract with the employee leasing company must notify the Department of such termination within 30 days following the termination of the contract.
(4) Employee leasing companies shall provide the Department a list of their client companies annually on or before December 31 of each year. Such list shall include the client's name, address, employer account number and federal employer identification number (FEIN).
(5) Employee leasing companies shall notify the Department when a client company establishes or terminates a contract with them within 30 days of such event. Such notice shall include the employer's name, address, employer account number and FEIN.
(6) Properly registered employee leasing companies, whose client companies have notified the Department, may file quarterly contribution reports and pay contributions on behalf of their clients, and may also file Health Insurance reports and pay unemployment health insurance contributions on behalf of their client companies; provided, that such reports and contributions are paid for all employees of their client companies.
(7) Each employee leasing company shall report and pay contributions under the employer account number and at the experience rate assigned to the client company by the Department. New employers, or those which have not previously registered with the Department, shall establish their own employer account number by filing an Employer Status Report with the Department.
(8) Each employee leasing company shall keep payroll records in such a manner that separate records can be produced for employees of its client companies.

430 CMR, § 5.10